Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Re-import of jewellery exported for exhibition - Benefit of exemption - The admitted fact is that there being no sale in the transaction, neither the IGST is paid by the appellant nor they had claimed refund for it. These facts are not in dispute. Thus, the appellant has rightly filed the bill of entry claiming the exemption under Sl.No.5 of the Table to the said notification. - AT
Re-import of jewellery exported for exhibition - Benefit of exemption - The admitted fact is that there being no sale in the transaction, neither the IGST is paid by the appellant nor they had claimed refund for it. These facts are not in dispute. Thus, the appellant has rightly filed the bill of entry claiming the exemption under Sl.No.5 of the Table to the said notification. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
